In ancient times, the gods, Gandharvas, Yakṣas, hosts of Siddhas, and mighty Asuras gathered, their presence evoking awe and reverence. For the benefit of those who had departed from this world, it was said, O Earth, that one should sustain these divine and semi-divine beings through proper offerings. Among the sacred duties, one should also bestow an umbrella upon a twice-born for their protection. The Gandharvas, Asuras, Siddhas, Rakshasas, and flesh-eating beings watched closely. When they saw someone ashamed or faltering in their duties, the Asuras and Rakshasas would laugh, mocking his discomfort. Among all those who had journeyed to the realm of the departed, including the gods and ancient sages, the rites held profound significance. Then comes a dreadful day and night—a time when rain of ashes falls, darkness thick and uneven descends, impassable and terrifying to behold. Alone, the soul must traverse this unbearable path through the world. In that fearful day and night, O Madhavi, the departed are led along this journey. The ground beneath is burning sand, covered with sharp thorns, making every step painful. To alleviate such suffering, one should offer incense and a lamp with the proper mantra. Reciting the name and lineage of the departed, the ritual continues: “Having left this world, you have gone to the highest state.” The fragrance-mantra invokes all scents, all flowers, incense, and the lamp as offerings. In this manner, all garments and ornaments are given to the Brahmin, so that every item becomes an enjoyment for the departed. For Shudras, the same rites are performed, but without mantras. After completing all these rituals, one should feed the Brahmin with cooked food. First, the offering must go to the departed; no one else should touch it beforehand. In these funeral offerings, divinity and Brahminhood are granted. The food should be given at the place of the ancestors, accompanied by proper rites and mantras. Once the hands are cleansed again and purification is performed, a share for the departed should always be taken from what the Brahmin is eating. This share must be given for the sake of the one for whom the rite is performed. If anyone obstructs what is given, they incur the grave sin equal to slaying a teacher. Righteousness is destroyed, and the departed remain unsatisfied. If, instead, someone gives the food meant for the departed among relatives and kin, he stands as if false, and despite witnessing the ritual, does not attain satisfaction. But knowing the Brahmin’s satisfaction with the cooked food, O Mādhavi, one should not discard the leavings when he has departed. These leavings should be given, so that there is no cause for censure. Having become pure and performed the rites properly, waters for peace should be offered with mantras. Standing in devotion, one should praise the earth: “Salutations, salutations to the earth, mother of the world, to the great mountain-bearing one.” By this offering of nivāpa, made by your devotee, O beautiful one, the ritual continues. Going to the earth on the knees, bowing to the best of Brahmins, one should give a bed, O goddess, as well as ointment and a bracelet. Having rested there for a moment, the devotee comes to the place of the nivāpa offering. With a vessel made of udumbara wood, water is prepared with black sesame seeds. This water, purified by mantra, destroys all sins. Afterwards, having thus dismissed the departed, one should give charity to a twice-born, completing the sacred rites and ensuring peace for the soul who has journeyed beyond.